[HISTORY: Adopted by the Board of Trustees of the Village
of Head-of-the-Harbor as indicated in article histories. Amendments
noted where applicable.]
[Adopted 3-16-2022 by L.L. No. 1-2022]
As used in this article, the following terms shall have the
meanings indicated:
An enrolled member of a fire/ambulance company that services
the Village.
The Village of Head of the Harbor.
Any incorporated volunteer fire company, incorporated volunteer
fire department, or incorporated volunteer ambulance service serving
the Village of Head of the Harbor.
Pursuant to the provisions of Real Property Tax Law § 466-c,
real property which is the primary residence of an enrolled member,
or an enrolled member and such member's spouse, shall be entitled
to a partial tax exemption from all Village real property taxes, exclusive
of special assessments, to the extent of 10% of the assessed value
of such property; provided, however, that such partial tax exemption
shall in no event exceed $3,000 multiplied by the latest state equalization
rate for the assessing unit in which such real property is located.
The qualifications for annual partial tax exemption pursuant
to § 150-2 are:
A.
The applicant must reside in the Village.
B.
The property must be used exclusively for residential purposes; provided
however, that in the event any portion of such property is not used
exclusively for the applicant's residence, but is used for other
purposes, that portion used for other purposes shall be subject to
taxation and the remaining portion only shall be entitled to the partial
tax exemption provided by this article.
C.
The applicant has been certified by the authority having jurisdiction
for a Village fire/ambulance company as an enrolled member of such
fire/ambulance company for the current tax year and for a total of
at least five years.
D.
The applicant must file an annual application with the Village, or
designated taxing jurisdiction, on a form prescribed by the State
Board, on or before the taxable status date.
The Board of Trustees may adopt, by resolution, the procedure
for the certifications required in this article.
